andMr. P. Barry asked the Minister for Finance if he will give details of all cases in which appropriations-in-aid in 1977 exceeded the amount provided in the 1977 Estimates; if the additional revenue was spent by the Department concerned; and, if so, if parliamentary approval was required or obtained.
Written Answers. - Departmental Expenditure.
381.
Details are contained in the Appropriation Accounts, 1977 (Pr. 7122) which were presented to Dáil Éireann on 16 November 1978; if appropriations-in-aid in excess of the amount provided for in the relevant Estimate are realised, the surplus cannot be used to finance additional expenditure without the prior sanction of the Dáil by way of Supplementary Estimate; as regards 1977, the necessary parliamentary approvals were sought and obtained in all cases involving application of surplus appropriations-in-aid to meet additional expenditure.
382.
andMr. P. Barry asked the Minister for Finance the purpose of each amount spent by each Department in 1977 in excess of the amount voted to it for a particular purpose, prior to the passing of the necessary supplementary Estimate by the Dáil; if each such excess expenditure received his approval; and if he will state, in the case of each expenditure, when his approval was given.
There was no case, among the group of Votes for which the Minister of Finance is directly responsible, of expenditure, in excess of the amount voted, prior to the passing of the necessary Supplementary Estimate by Dáil Éireann.
383.
andMr. P. Barry asked the Minister for Finance the amount and purpose of each unspent appropriation for the year 1977 under each Vote; if in any case these appropriations were allowed to be carried forward for use during 1978; and, if so, if he will state the justification in each case.
Full details of unspent appropriations for the year 1977 are contained in the Appropriation Accounts, 1977 (Pr. 7122) presented to Dáil Éireann on 16 November, 1978; any balance of a Vote remaining unexpended at the end of the year must be surrendered to the Exchequer and cannot be carried forward for use in the following year.
384.
andMr. P. Barry asked the Minister for Finance if he will give details of each special account in each Department into which moneys voted for previous years have been paid, and which is available for spending during this or any subsequent year; and if he will state in particular (a) the amount standing in each special account now and on 31 December 1977; (b) the procedure for the authorisation of payments made from each special account by him; and (c) if he is satisfied that there is adequate parliamentary control of special accounts.
In the case of the group of Votes for which the Minister for Finance is directly responsible, the Contingency Fund Deposit Account is the only special departmental account concerned; (a) there is no balance in the account at present; the amount in the account on 31 December, 1977 was £20,000; (b) payments from the accounts are made on the instructions of authorised officers of my Department; (c) I am satisfied that there is adequate parliamentary control of the account. It is audited by the Comptroller and Auditor General and a copy of the account with his comments, if any, thereon are included in the annual volume of Appropriation Accounts which is presented to Dáil Éireann and subsequently examined by the Committee of Public Accounts.